Banko Inc. manufactures sporting goods. The following information applies to a machine purchased on January 1, Year 1:

Purchase price	$83,600
Delivery cost	$3,000
Installation charge	$1,000
Estimated life	5 years
Estimated units	141,000
Salvage estimate	$3,000

During Year 1, the machine produced 37,000 units and during Year 2, it produced 39,000 units.

Required Determine the amount of depreciation expense for Year 1 and Year 2 using each of the following methods:

a. Straight Line	year 1	year 2
b. Double-declining-balance
c. Units of production